{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-3",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-3.json",
  "legislation": "ssi/2006/218",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006",
  "path": "schedule/3/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The following receipts in particular, if any, shall be shown separately:–\n(a) donations;\n(b) legacies;\n(c) grants;\n(d) receipts from fundraising activities;\n(e) gross trading receipts;\n(f) income from investments other than land and buildings;\n(g) rents from land and buildings;\n(h) gross receipts from other charitable activities;\n(i) proceeds from sale of fixed assets; and\n(j) proceeds from sale of investments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (1.4.2011)",
      "affecting": "ssi/2010/287",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/3",
    "retrieved_at": "2026-10-28T22:19:59.080791+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}